TaxTMI 
TaxTMI 
2015 (12) TMI 1165
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....Respondent. ORDER The issue involved is whether the appellant is eligible for the rebate of Service Tax paid at the time of export of their services under Notification No. 11/2005-S.T. Out of Rs. 20,15,886/- claimed by the appellant for March 2008, an amount of Rs. 17,28,804/- has been rejected on the ground that there is no nexus between the input services and the exported output service. 2.&e....
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....notice had required the appellants to show the description, nature and the percentage of usage of each input services for export of service and this according to the notice was not produced. Therefore it cannot be said that the authorities have travelled beyond the show cause notice. Further he also draws my attention to paragraph 6 of the show cause notice which says "This show cause notice issue....
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....hether the tax has been paid or not. The proper course of action would have been to propose to denial of the Cenvat credit which has been used for payment of Service Tax on the output service on the ground that there is no nexus. There is no clear proposition or proposal for this in the show cause notice. In the absence of a clear proposal, the ground of nexus to reject the rebate claim of tax pai....
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.... such credit he should be entitled to rebate of the same provided he has satisfied the conditions and other requirements of Notification 11/2005-S.T. In the instant case the original authority is satisfied with the exports made and the receipt of the payments made in convertible foreign currency. Therefore I do not consider it appropriate that the rebate claim could have been rejected. In view of....